Section 23

any distillery, brewery or other place of manufacture specified in a licence issued under section 20;

(Deleted by Act A1594);

any licensed warehouse; or

any other place under excise control, except in accordance with a permit, in the form and manner as determined by the Director General, approved by the proper officer or in accordance with regulations made under section 85.

If it appears at any time that in any place or warehouse referred to in subsection (1) there is a deficiency in any lot, consignment or package of dutiable goods which ought to be found therein, the licensee of such place or warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liable to pay forthwith to the proper officer the duty leviable on the goods found deficient:

Provided that if it is shown to the satisfaction of the Director General that such deficiency has been caused by unavoidable leakage, breakage or other accident, or by evaporation, the Director General may remit the whole or any part of the duty leviable on the goods found deficient.

Liquidator of company to give notice of winding up and set aside duty